Multi-Media Tutorial Services, Inc. Financial Ratios — MMTS

Profitability (USD)

	1994 Y	1995 Y	1996 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y
As of date	02/28/1994	02/28/1995	02/29/1996	02/29/2000	02/28/2001	02/28/2002	02/28/2003	02/29/2004	02/28/2005	02/28/2006	02/28/2007	02/29/2008

Return on Common Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Assets (%)	- -	-83.33	-70.83	-72.73	-192.95	-175.2	-199.24	-202.46	-257.52	-226.47	-393.94	-581.54
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	78.95	83.02	89.13	89.98	94.73	97.62	96.68	92.13	83.06	87.7	88.55	85.89
EBITDA Margin (%)	-36.84	-24.53	-16.3	-17.25	-10.71	-9.1	-21.34	-19.7	15.07	-13.44	-52.76	-107.97
Operating Margin (%)	-42.11	-28.3	-18.48	-26.63	-21.18	-14.84	-26.67	-24.78	-22.73	-18.28	-69.32	-172.88
Incremental Operating Margin (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Pretax Margin (%)	-57.89	-32.08	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Profit Margin (%)	-52.63	-18.87	-18.48	-54.64	-56.57	-36.14	-61.88	-56.57	-49.3	-39.5	-104.6	-233.02
Net Income to Common Margin (%)	-52.63	-18.87	-18.48	-54.64	-56.57	-36.14	-61.88	-56.57	-49.3	-39.5	-104.6	-233.02
Effective Tax Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Credit (USD)

API ChatGPT

	1994 Y	1995 Y	1996 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y
As of date	02/28/1994	02/28/1995	02/29/1996	02/29/2000	02/28/2001	02/28/2002	02/28/2003	02/29/2004	02/28/2005	02/28/2006	02/28/2007	02/29/2008

Total Debt	2	3	- -	2	2	2	2	2	2	2	2	3
ST Debt	- -	2	- -	2	2	2	2	2	2	2	2	2
LT Debt	1	1	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Debt/EBITDA	-2.43	-2	-0.33	-5.1	-10.97	-11.79	-9.82	-13.95	16.77	-14.75	-5.78	-3.62
Net Debt/EBITDA	-2.43	-1.85	-0.27	-5.1	-10.97	-11.79	-9.78	-13.94	16.75	-14.73	-5.78	-3.62
Total Debt/EBIT	-2.12	-1.73	-0.29	-3.3	-5.55	-7.23	-7.86	-11.09	-11.11	-10.84	-4.4	-2.26
Net Debt/EBIT	-2.12	-1.6	-0.24	-3.3	-5.55	-7.23	-7.83	-11.08	-11.1	-10.83	-4.4	-2.26
EBITDA to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBIT to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	-390	-357.14	-194.12	-2,198.01	-3,250.8	-4,190.43	-5,832.09	-11,527.51	-10,984.29	-8,887.34	-10,417.25	-6,668.63
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	-59.09	-45.83	- -	- -	- -	- -	-0.32	-0.37	- -	- -	-0.26	-2.23
Long-Term Debt/Total Assets (%)	130	78.57	- -	- -	- -	- -	16.1	37.18	- -	- -	23.56	131.14
Total Debt/Equity (%)	-65.38	-81.25	31.25	-57.34	-56.61	-48.01	-42.76	-37.12	-39.88	-38.16	-37.9	-38.61
Total Debt/Capital (%)	-77.27	-108.33	-8.2	-18.36	-17.21	-16.07	-15.62	-14.25	-13.05	-12.93	-13.27	-13.2
Total Debt/Total Assets (%)	170	185.71	14.71	340.97	477.39	580.21	788.1	1,437.49	1,268.21	1,017.39	1,220.04	777.62
Net Debt to Equity	-65.38	-75	25	-57.34	-56.61	-48.01	-42.61	-37.09	-39.84	-38.11	-37.9	-38.61
Net Debt/Capital (%)	-77.27	-92.31	-6.45	-18.36	-17.21	-16.07	-15.56	-14.24	-13.04	-12.91	-13.27	-13.2
EBITDA	-1	-1	-2	- -	- -	- -	- -	- -	- -	- -	- -	-1
EBITDA-CapEx	-1	-1	-2	-1	- -	- -	- -	- -	- -	- -	- -	-1
Operating Income (Loss)	-1	-2	-2	-1	- -	- -	- -	- -	- -	- -	-1	-1

Liquidity (USD)

API ChatGPT

	1994 Y	1995 Y	1996 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y
As of date	02/28/1994	02/28/1995	02/29/1996	02/29/2000	02/28/2001	02/28/2002	02/28/2003	02/29/2004	02/28/2005	02/28/2006	02/28/2007	02/29/2008

Cash Ratio	- -	0.06	0.06	- -	- -	- -	- -	- -	- -	- -	- -	- -
Current Ratio	0.3	0.15	1.28	0.06	0.04	0.04	0.03	0.01	0.02	0.02	0.02	0.03
Quick Ratio	0.2	0.09	0.67	0.01	0.01	0.01	- -	- -	0.01	0.02	0.01	0.02
CFO/Avg Current Liab	- -	-0.11	-1.54	-0.16	-0.11	0.01	- -	-0.01	-0.05	- -	-0.03	-0.08
Common Equity/Total Assets	-390	-357.14	-194.12	-2,198.01	-3,250.8	-4,190.43	-5,832.09	-11,527.51	-10,984.29	-8,887.34	-10,417.25	-6,668.63
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	-59.09	-45.83	- -	- -	- -	- -	-0.32	-0.37	- -	- -	-0.26	-2.23
Long-Term Debt/Total Assets (%)	130	78.57	- -	- -	- -	- -	16.1	37.18	- -	- -	23.56	131.14
Total Debt/Equity (%)	-65.38	-81.25	31.25	-57.34	-56.61	-48.01	-42.76	-37.12	-39.88	-38.16	-37.9	-38.61
Total Debt/Capital (%)	-77.27	-108.33	-8.2	-18.36	-17.21	-16.07	-15.62	-14.25	-13.05	-12.93	-13.27	-13.2
Total Debt/Total Assets (%)	170	185.71	14.71	340.97	477.39	580.21	788.1	1,437.49	1,268.21	1,017.39	1,220.04	777.62
CFO/Total Liabilities	-2.78	-6.52	-222.22	-10.2	-10.7	1.2	-0.41	-0.66	-5.22	0.04	-2.54	-7.01
CFO/CapEx	- -	-3	-10	-10.99	-35.35	1.78	-4.36	- -	-10.76	0.07	- -	-10.42
Altman's Z-Score	-13.13	-10.13	28.89	-48.77	-84.49	-96.97	-136.9	-309.36	-285.73	-208.28	-260.3	-157.1

Working Capital (USD)

API ChatGPT

	1994 Y	1995 Y	1996 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y
As of date	02/28/1994	02/28/1995	02/29/1996	02/29/2000	02/28/2001	02/28/2002	02/28/2003	02/29/2004	02/28/2005	02/28/2006	02/28/2007	02/29/2008

Accounts Receivable Turnover	- -	- -	- -	122.49	45.82	40.22	28.53	36.75	16.53	11.38	8.47	7.68
Days Sales Outstanding	- -	- -	- -	2.98	7.97	9.08	12.79	9.93	22.08	32.07	43.1	47.51
Inventory Turnover	- -	9	6.67	1.9	1.28	0.69	0.58	1.37	5.82	12.08	12.16	22.54
Days Inventory Outstanding	- -	40.56	54.75	192.17	285.34	532.59	633.22	266.48	62.71	30.2	30.02	16.19
Accounts Payable Turnover	- -	0.72	0.85	0.13	0.08	0.03	0.02	0.01	0.03	0.04	0.02	0.02
Accounts Payable Turnover Days	- -	506.94	431.36	2,801.16	4,709.49	12,276.5	20,868.45	25,909.07	10,764.05	9,384.76	14,920.75	18,045.16
Cash Conversion Cycle	- -	-466.39	-376.61	-2,606.02	-4,416.19	-11,734.84	-20,222.43	-25,632.66	-10,679.27	-9,322.49	-14,847.63	-17,981.46
Inventory to Cash Days	- -	-40.56	-54.75	-189.19	-277.37	-523.51	-620.43	-256.54	-40.62	1.86	13.08	31.32
Inventories	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

API ChatGPT

	1994 Y	1995 Y	1996 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y
As of date	02/28/1994	02/28/1995	02/29/1996	02/29/2000	02/28/2001	02/28/2002	02/28/2003	02/29/2004	02/28/2005	02/28/2006	02/28/2007	02/29/2008

Market Capitalization	- -	- -	92	2	1	1	- -	3	2	3	4	1
- Cash & Cash Equivalents	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	2	3	- -	2	2	2	2	2	2	2	2	3
Enterprise Value	2	2	92	5	3	3	3	5	4	5	7	4
Total Capital	-2	-2	-6	-13	-14	-15	-16	-16	-17	-17	-18	-19
Total Debt/Capital (%)	-77.27	-108.33	-8.2	-18.36	-17.21	-16.07	-15.62	-14.25	-13.05	-12.93	-13.27	-13.2
Total Debt / EV	1	1.08	0.01	0.52	0.72	0.76	0.93	0.48	0.56	0.44	0.36	0.66
EV/Sales	0.89	0.45	10.03	1.69	1.64	1.42	2.26	5.77	4.47	4.49	8.48	5.95
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	29.68	- -	- -	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Diluted Market Cap	- -	- -	92	2	1	1	- -	3	2	3	4	1
Diluted Enterprise Value	2	2	92	5	3	3	3	5	4	5	7	4
EV per Share	0.68	0.91	20.09	0.91	0.24	0.18	0.15	0.27	0.14	0.14	0.17	0.08
TTM Sales	2	5	9	3	2	2	1	1	1	1	1	1
TTM EBITDA	-1	-1	-2	- -	- -	- -	- -	- -	- -	- -	- -	-1
TTM Operating Income	-1	-2	-2	-1	- -	- -	- -	- -	- -	- -	-1	-1
TTM Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
TTM Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Multiples (USD)

API ChatGPT

	1994 Y	1995 Y	1996 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y
As of date	02/28/1994	02/28/1995	02/29/1996	02/29/2000	02/28/2001	02/28/2002	02/28/2003	02/29/2004	02/28/2005	02/28/2006	02/28/2007	02/29/2008

Price/Free Cash Flow	- -	- -	-25.53	-4.85	-1.93	7.62	-10.44	-60.29	-6.29	78.41	-25.79	-3.03
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	2	2	92	5	3	3	3	5	4	5	7	4
Low Price	- -	- -	15.63	0.09	0.02	0.01	- -	0.01	0.02	0.02	0.02	0.02
EV/Sales	0.89	0.45	10.03	1.69	1.64	1.42	2.26	5.77	4.47	4.49	8.48	5.95
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	29.68	- -	- -	- -
Price/Earnings	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Average	- -	- -	-85.33	-1.22	-2.03	-0.94	-0.38	-1.15	-4.92	-2.98	-2.65	-2.49
Price/Earnings High	- -	- -	-128.38	-5.07	-11.55	-2.34	-1.05	-7.25	-14.81	-7.96	-6.13	-4.54
Price/Earnings Low	- -	- -	-42.24	-0.31	-0.18	-0.17	-0.13	-0.23	-1.65	-1.19	-0.94	-0.65
Price/Book Value	- -	- -	-13.92	-0.14	-0.06	-0.04	-0.01	-0.14	-0.09	-0.15	-0.21	-0.06
Price/Book Value Average	- -	- -	-21.98	-0.12	-0.14	-0.04	-0.02	-0.03	-0.11	-0.07	-0.11	-0.17
Price/Book Value High	- -	- -	-33.07	-0.49	-0.82	-0.11	-0.04	-0.19	-0.33	-0.18	-0.25	-0.32
Price/Book Value Low	- -	- -	-10.88	-0.03	-0.01	-0.01	- -	-0.01	-0.04	-0.03	-0.04	-0.05
Price/Tangible Book Value	- -	- -	83.54	-0.51	-0.22	-0.15	-0.03	-0.4	-0.3	-0.48	-0.67	-0.2
Price/Tangible Book Value Average	- -	- -	131.88	-0.42	-0.53	-0.15	-0.05	-0.09	-0.38	-0.22	-0.34	-0.57
Price/Tangible Book Value High	- -	- -	198.4	-1.74	-3.02	-0.37	-0.13	-0.55	-1.14	-0.6	-0.79	-1.04
Price/Tangible Book Value Low	- -	- -	65.29	-0.11	-0.05	-0.03	-0.02	-0.02	-0.13	-0.09	-0.12	-0.15
Price/Sales	- -	- -	9.99	0.81	0.47	0.35	0.17	3.02	1.95	2.51	5.43	2.04
Price/Sales Average	- -	- -	15.77	0.67	1.15	0.34	0.24	0.65	2.43	1.18	2.78	5.8
Price/Sales High	- -	- -	23.72	2.77	6.54	0.85	0.65	4.1	7.3	3.14	6.42	10.58
Price/Sales Low	- -	- -	7.81	0.17	0.1	0.06	0.08	0.13	0.81	0.47	0.99	1.51
Price/Cash Flow	- -	- -	-22.97	-4.41	-1.87	11.9	-8.05	-60.29	-5.71	1,211.9	-25.79	-2.74
Price/Cash Flow Average	- -	- -	-36.27	-3.64	-4.62	11.72	-11.25	-12.96	-7.12	568.25	-13.19	-7.8
Price/Cash Flow High	- -	- -	-54.56	-15.14	-26.29	29.1	-30.72	-81.83	-21.4	1,516.77	-30.48	-14.22
Price/Cash Flow Low	- -	- -	-17.95	-0.94	-0.41	2.12	-3.66	-2.58	-2.38	227.52	-4.69	-2.03
Price/Free Cash Flow Average	- -	- -	-40.3	-4.01	-4.76	7.5	-14.6	-12.96	-7.84	36.77	-13.19	-8.63
Price/Free Cash Flow High	- -	- -	-60.62	-16.65	-27.05	18.64	-39.87	-81.83	-23.59	98.13	-30.48	-15.72
Price/Free Cash Flow Low	- -	- -	-19.95	-1.03	-0.42	1.36	-4.75	-2.58	-2.62	14.72	-4.69	-2.25
EV/Sales Average	0.89	0.45	15.81	1.55	2.32	1.41	2.33	3.39	4.95	3.16	5.83	9.71
EV/Sales High	0.89	0.45	23.77	3.65	7.71	1.92	2.74	6.84	9.83	5.12	9.46	14.48
EV/Sales Low	0.89	0.45	7.85	1.05	1.28	1.14	2.17	2.87	3.34	2.45	4.04	5.42
EV/EBITDA Average	-2.43	-1.85	-96.98	-8.96	-21.7	-15.54	-10.9	-17.23	32.87	-23.5	-11.04	-8.99
EV/EBITDA High	-2.43	-1.85	-145.76	-21.14	-71.97	-21.1	-12.83	-34.75	65.22	-38.13	-17.94	-13.41
EV/EBITDA Low	-2.43	-1.85	-48.14	-6.09	-11.92	-12.47	-10.15	-14.59	22.14	-18.24	-7.65	-5.02
EV/EBIT Average	-2.12	-1.6	-85.57	-5.81	-10.97	-9.53	-8.72	-13.7	-21.79	-17.27	-8.4	-5.62
EV/EBIT High	-2.12	-1.6	-128.61	-13.7	-36.4	-12.94	-10.27	-27.62	-43.23	-28.03	-13.65	-8.38
EV/EBIT Low	-2.12	-1.6	-42.48	-3.95	-6.03	-7.65	-8.12	-11.6	-14.67	-13.41	-5.82	-3.13
Last Price	- -	- -	20	0.44	0.07	0.04	0.01	0.14	0.06	0.08	0.11	0.03
High Price	- -	- -	47.5	1.5	0.97	0.11	0.04	0.19	0.22	0.1	0.13	0.14
Enterprise Value Average	2	2	145	4	5	3	3	3	4	4	5	6
Enterprise Value High	2	2	219	10	16	4	3	6	9	6	7	10
Enterprise Value Low	2	2	72	3	3	3	3	2	3	3	3	4

Shares Outstanding	3	3	4	- -	- -	- -	- -	- -	- -	- -	- -	54
Diluted Weighted Avg Shares	2	3	5	5	14	17	18	18	29	36	39	50
Basic Weighted Avg Shares	2	3	5	5	14	17	18	18	29	36	39	50
Revenue per Share	0.76	2.01	2	0.54	0.15	0.13	0.06	0.05	0.03	0.03	0.02	0.01
EBITDA per Share	-0.28	-0.49	-0.33	-0.09	-0.02	-0.01	-0.01	-0.01	- -	- -	-0.01	-0.01
Operating Income per Share	-0.32	-0.57	-0.37	-0.14	-0.03	-0.02	-0.02	-0.01	-0.01	-0.01	-0.01	-0.02
Basic EPS, GAAP	-0.4	-0.38	-0.37	-0.3	-0.08	-0.05	-0.04	-0.03	-0.02	-0.01	-0.02	-0.03
Basic EPS from Cont Ops	-0.4	-0.61	-0.37	-0.3	-0.08	-0.05	-0.04	-0.03	-0.02	-0.01	-0.02	-0.03
Diluted EPS, GAAP	-0.4	-0.38	-0.37	-0.3	-0.08	-0.05	-0.04	-0.03	-0.02	-0.01	-0.02	-0.03
Diluted EPS from Cont Ops	-0.4	-0.61	-0.37	-0.3	-0.08	-0.05	-0.04	-0.03	-0.02	-0.01	-0.02	-0.03
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	-0.04	-0.11	-0.87	-0.1	-0.04	- -	- -	- -	-0.01	- -	- -	-0.01
Free Cash Flow per Basic Share	-0.04	-0.15	-0.96	-0.11	-0.04	- -	- -	- -	-0.01	- -	- -	-0.01
Cash & Equivalents per Share	- -	0.08	0.02	- -	- -	- -	- -	- -	- -	- -	- -	- -
Book Value per Share	-1.56	-1.9	-1.44	-3.07	-1.19	-1.01	-1	-1.02	-0.67	-0.55	-0.53	-0.44
Tangible Book Value per Share	-1.2	-1.37	0.24	-0.86	-0.32	-0.3	-0.32	-0.35	-0.2	-0.17	-0.16	-0.14

Multi-Media Tutorial Services, Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

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Per Share Data Items (USD)